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Commissioner Of Income Tax Iii v. Income Tax Settlement Commission, 640, Anna Salai, Nanadanam, Chennai

High Court 31 Aug 2021 In favour of: Unclear
Forum / Bench
High Court · hc_cis_mas
Parties
Commissioner Of Income Tax Iii v. Income Tax Settlement Commission, 640, Anna Salai, Nanadanam, Chennai
Date of order
31 Aug 2021
Assessment year(s)
Outcome
Dismissed

The order — as passed by the High Court

Case summary

In Commissioner Of Income Tax Iii v. Income Tax Settlement Commission, 640, Anna Salai, Nanadanam, Chennai, the High Court (2021) dismissed the appeal.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 31.08.2021CORAM THE HONOURABLE MR.JUSTICE S.M.SUBRAMANIAM W.P.No.19755 of 2012 Commissioner of Income Tax III,121, Mahathma Gandhi Road,Nungambakkam, Chennai. ...Petitioner Vs. 1. Income Tax Settlement Commission, 640, Anna Salai, Nanadanam, Chennai. 2. ORCHID PHARMA LIMITED, Represented by its Managing Director, Mr.Manish Dhanuka, “Orchid Towers” No.313, Valluvarkottam High Road, Nungambakkam, Chennai – 600 034. (Cause title amended vide order dated 03.08.2021 made in WMP.15927/2021 IN WP.19755/2012 ) ...RespondentsPRAYER : Writ Petition filed Under Article226 of theConstitution of India, to issue a writ of Certiorari, to callfor the records in the order of 1st respondent in SettlementApplication No.TN/CN/3/2010-11/4/IT dated 28.03.2012 and quashthe same. For Petitioner: M/s.Hema muralikrishnanSenior Standing counsel[For Income Tax]For Respondents : R1 - Settlement CommissionR2 – R.Sivaraman The writ petition is filed by the Commissioner of the IncomeTax, challenging the order passed by the Settlement Commissiondated 28.3.2012. https://hcservices.ecourts.gov.in/hcservices/ 2. In view of the fact that the writ petition filed by theassessee, challenging the very same order passed by theSettlement Commission in W.P.No.12109 of 2012 is dismissed, nofurther consideration is required as the findings arrived wouldbe applicable to the case filed by the Commissioner of theIncome Tax also. 3. Accordingly, the present writ petition in W.P.No.19755 of2012 also stands dismissed. No costs. Deputy Registrar(CS) //True Copy// Nst/Kak Sub Assistant Registrar To 1.Income Tax Settlement Commission, 640, Anna Salai, Nandanam, Chennai. 2.The Commissioner of Income Tax III, 121, Mahathma Gandhi Road, Nungambakkam, Chennai.+1cc to Hema Muralikrishnan, Advocate Sr No.43879 W.P.No.19755 of 2012 JP (CO)PR (13/09/2021)
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